https://www.taxtmi.com/notifications?id=10680 The Central Government directs that the tax deduction under section 32A shall not be allowed for ships or aircraft, or any machinery or plant, that are acquired or installed after a prescribed cut off date, establishing a temporal eligibility condition for claiming the statutory deduction. en-us Thu, 12 Jun 1986 00:00:00 +0530 Sat, 13 Sep 2008 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=10680 The Central Government directs that the tax deduction under section 32A shall not be allowed for ships or aircraft, or any machinery or plant, that are acquired or installed after a prescribed cut off date, establishing a temporal eligibility condition for claiming the statutory deduction. Notifications Income Tax Thu, 12 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/notifications?id=10680